GRAVITY (INDIA) LIMITED — Quarter ended March 31, 2026 (Standalone) and Year ended March 31, 2026
The following tables are extracted from the provided quarterly results document (figures in Rs. Lakhs unless otherwise stated).
| Sr. No. | Particulars | Quarter Ended (Standalone) | Year ended (Standalone) |
|---|---|---|---|
| 31-Mar-26 Audited | 31-Dec-25 Un-Audited | ||
| 31-Mar-25 Audited | 31-Mar-26 Audited | ||
| 31-Mar-25 Audited | |||
| 1 | (a) Net Sales/Income from operations | 9,924.04 | 5,950.97 |
| (b) Other Income | 13.80 | 1.21 | |
| Total Income (a+b) | 9,937.84 | 5952.18 | |
| 2 | Expenditure | ||
| (a) Purchases / Raw Material Consumed | 0.00 | 0.00 | |
| (b) Purchase of Stock in Trade | 8,969.82 | 5,327.76 | |
| (c) Changes in inventories | 0.00 | 0.00 | |
| (d) Employee Benefit Expense | 27.30 | 8.41 | |
| (e) Finance Cost | 7.31 | 3.71 | |
| (f) Depreciation & Amortization Expense | (0.24) | 5.42 | |
| (g) Other Expenses | 0.59 | 4.32 | |
| Total Expenditure (a+b+c+d+e+f+g) | 9004.78 | 5349.62 | |
| 3 | Profit before Exceptional Items & Tax (1-2) | 933.06 | 602.56 |
| 4 | Exceptional Items | 0.00 | 0.00 |
| 5 | Profit before Tax (3-4) | 933.06 | 602.56 |
| 6 | Tax Expenses | ||
| Current Tax | |||
| i) Income Tax related to current year | 237.65 | 153.71 | |
| ii) Income Tax of earlier years | 0.00 | 0.00 | |
| iii) Deferred Tax (Assets)/Liabilities | 12.35 | (1.61) | |
| iv) MAT Credit Entitlement | 0.00 | 0.00 | |
| 7 | Profit/(loss) after tax for the period (before adjustment for Associate) (5-6) | 683.06 | 450.46 |
| 8 | Add : Share of (Profit)/Loss of Associate | 0.00 | 0.00 |
| 9 | Profit for the Period (after adjustment for Associate (7 + 8) | 683.06 | 450.46 |
| 10 | Other Comprehensive Income (OCI) | ||
| (a) Items not to be reclassified subsequently to profit and loss | 0.00 | 0.00 | |
| (b) Items to be reclassified subsequently to profit and loss | 0.00 | 0.00 | |
| (‘c’) Income Tax Related to Item not to be reclassify | 0.00 | 0.00 | |
| (d) Income Tax Related to Item to be reclassify | 0.00 | 0.00 | |
| 11 | Total Comprehensive Income (9+10) | 683.06 | 450.46 |
| 12 | Paid up Equity Share Capital (Face Value Rs. 10/- each) | 900.20 | 900.20 |
| 13 | Reserves excluding Revaluation Reserves as per Balance Sheet of previous accounting year | 591.06 | (243.51) |
| 14 | Earning Per Share (EPS) (par value of Rs. 10/- each) | ||
| Basic | 7.59 | 5.00 | |
| Diluted | 7.59 | 5.00 |
| Particulars | Standalone | ||
|---|---|---|---|
| As at 31.03.2026 Audited | As at 31.03.2025 Audited | ||
| ASSETS | |||
| (1) Non-current assets | |||
| (a) Property, plant and equipment | 168.94 | 183.45 | |
| (b) Capital Work in Progress | 0.00 | 0.00 | |
| (b) Investment properties | 0.00 | 0.00 | |
| (c) Other non-current assets | 23.31 | 13.61 | |
| (d) Deferred tax assets | 235.91 | 248.08 | |
| Total Non Current Assets | 428.16 | 445.14 | |
| (2) Current assets | |||
| (a) Inventories | 0.00 | 0.00 | |
| (b) Financial assets | |||
| (i) Investments | 0.00 | 0.00 | |
| (ii) Trade receivables | 3,471.79 | 31.93 | |
| (iii) Cash and cash equivalents | 13.54 | 19.07 | |
| (iv) Loans | 0.00 | 62.58 | |
| (v) Other financial assets | 62.19 | 0.00 | |
| (c) Current Tax Assets (Net) | 0.00 | 6.69 | |
| (d) Other current assets | 62.83 | 34.82 | |
| Total Current Assets | 3,610.35 | 155.09 | |
| TOTAL ASSETS | 4,038.51 | 600.23 | |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| (a) Equity share capital | 900.20 | 900.20 | |
| (b) Other equity | 591.06 | (693.98) | |
| Equity attributable to equity holders | 1,491.26 | 206.22 | |
| Total Equity | 1,491.26 | 206.22 | |
| Liabilities | |||
| (1) Non-current liabilities | |||
| (a) Financial liabilities | |||
| (i) Borrowings | 224.24 | 91.19 | |
| (b) Deferred tax liabilities | 0.00 | 0.00 | |
| (c) Other Non Current Liabilities | 15.78 | 3.63 | |
| Total Non current liabilities | 240.02 | 94.82 | |
| (2) Current liabilities | |||
| (a) Financial liabilities | |||
| (i) Borrowings | 15.31 | 184.39 | |
| (ii) Trade Payables | |||
| – Dues of micro enterprises and small enterprises | 0.00 | 30.57 | |
| – Dues of creditor other than micro enterprises and small enterprises | 1,749.41 | 49.58 | |
| (b) Other Current Liabilities | 94.60 | 3.68 | |
| (c) Provisions | 5.12 | 28.20 | |
| (d) Income/Current Tax Liabilities (Net) | 442.79 | 2.77 | |
| Total Current Liabilities | 2,307.23 | 299.19 | |
| TOTAL LIABILITIES | 2,547.25 | 394.01 | |
| TOTAL EQUITY AND LIABILITIES | 4,038.51 | 600.23 |
| Particulars | Note No | 31st March 2026 Rupees in Lakhs | 31st March 2025 Rupees in Lakhs |
|---|---|---|---|
| ASSETS | |||
| 1 Non-Current Assets | |||
| (a) Property, Plant and Equipment | 2.1 | 168.94 | 183.45 |
| (b) Capital Work in Progress | 2.2 | 0.00 | 0.00 |
| (c’) Investment Property | 0.00 | 0.00 | |
| (d) Financial Assets | |||
| (i) Other Financial Assets | 3 | 23.31 | 13.61 |
| (e) Deferred Tax Assets (Net) | 4 | 235.91 | 248.08 |
| Total Non-Current Assets | 428.16 | 445.14 | |
| 2 Current Assets | |||
| (a) Inventories | 5 | 0.00 | |
| (b) Financial Assets | |||
| i) Investments | 6 | 0.00 | 0.00 |
| ii) Trade Receivables | 3471.79 | 31.93 | |
| iii) Cash and Cash Equivalents | 7.1 | 13.54 | 16.27 |
| iv) Other Balances with Banks | 0.00 | 0.00 | |
| v) Loans | 0.00 | 0.00 | |
| vi) Other Bank Balances | 7.2 | 0.00 | 2.80 |
| vii) Others Financials Assets | 8 | 62.19 | 62.58 |
| (c) Current Tax Assets (Net) | 9 | 0.00 | 6.69 |
| (d) Other Current Assets | 10 | 62.83 | 34.82 |
| Total Current Assets | 3610.35 | 155.09 | |
| TOTAL ASSETS | 4038.51 | 600.23 | |
| EQUITY AND LIABILITIES | |||
| EQUITY | |||
| (a) Equity Share Capital | 11 | 900.20 | 900.20 |
| (b) Other Equity | 12 | 591.06 | (693.98) |
| Total Equity | 1491.26 | 206.22 | |
| LIABILITIES | |||
| 1 Non-Current Liabilities | |||
| (a) Financial Liabilities | |||
| i) Borrowings | 13 | 224.24 | 91.19 |
| ii) Other Financial Liabilities | 0.00 | 0.00 | |
| (b) Provisions | 0.00 | 0.00 | |
| (c) Deferred Tax Liabilities (Net) | 4 | 0.00 | 0.00 |
| (d) Other Non-current Liabilities | 14 | 15.78 | 3.63 |
| Total Non-Current Liabilities | 240.02 | 94.82 | |
| 2 Current Liabilities | |||
| (a) Financial Liabilities | |||
| i) Borrowings | 15 | 15.31 | 184.39 |
| ii) Trade Payable | 16 | 0.00 | 30.56 |
| – Total Outstanding dues of Micro and Small Enterprises | |||
| – Total Outstanding dues of other than Micro and Small Enterprises | 1749.41 | 49.59 | |
| iii) Other Financial Liabilities | 0.00 | 0.00 | |
| (b) Other Current Liabilities | 17 | 94.60 | 3.68 |
| (c) Provisions | 18 | 5.12 | 28.20 |
| (d) Income/Current Tax Liabilities (Net) | 19 | 442.79 | 2.77 |
| Total Current Liabilities | 2307.23 | 299.19 | |
| TOTAL EQUITY AND LIABILITIES | 4038.51 | 600.23 |
| Particulars | Note No | 31st Mar 2026 Rupees in Lakhs | 31st Mar 2025 Rupees in Lakhs |
|---|---|---|---|
| 1. Revenue from operations | 20 | 17,919.10 | 122.30 |
| 2. Other Income | 21 | 55.56 | 74.60 |
| 3. Total Revenue | 17,974.66 | 196.90 | |
| 4. Expenses | |||
| Cost of materials consumed | 22 | 0.00 | 4.29 |
| Purchase of Stock in Trade | 23 | 16,117.55 | 105.91 |
| Changes in inventories of Finished Goods & Stock in Trade | 24 | 0.00 | 168.29 |
| Employee Benefit Expenses | 25 | 56.92 | 52.10 |
| Finance cost | 26 | 15.33 | 13.64 |
| Depreciation and Amortisation Expenses | 2.1 | 16.02 | 22.61 |
| Other Expenses | 27 | 28.85 | 65.00 |
| Total Expenses | 16,234.67 | 431.84 | |
| 5. Profit / (Loss) before exceptional items and tax (3 – 4) | 1,739.99 | (234.94) | |
| 6. Less : Exceptional items | |||
| 7. Profit / (Loss) before tax (5 – 6) | 1,739.99 | (234.94) | |
| 8. Tax Expenses | |||
| (a) Current tax | 442.79 | 0.00 | |
| (b) Mat Credit Entitlement | 0.00 | 0.00 | |
| (c) Short Excess Provision of Tax | 0.00 | 0.00 | |
| (d) Deferred Tax | 12.17 | (34.36) | |
| 9. Profit / (Loss) After tax (7 – 8) | 1,285.03 | (200.58) | |
| 10. Other Comprehensive Income | |||
| A Items that will not be reclassified to Statement of Profit and Loss | 0.00 | 0.00 | |
| B Items that will be reclassified to Statement of Profit and Loss | 0.00 | 0.00 | |
| C Income tax related to item not to be reclassified to P&L | 0.00 | 0.00 | |
| D Income tax related to item to be reclassified to P&L | 0.00 | 0.00 | |
| 11. Total Comprehensive Income (9 + 10) | 1,285.03 | (200.58) | |
| 12. Earning per equity share (Basic & Diluted) | 14.28 | (2.23) |
| Particulars | 2025-2026 Rupees in Lakhs | 2024-2025 Rupees in Lakhs |
|---|---|---|
| A. Cash Flow From Operating Activities | ||
| Net Profit/(Loss) Before Tax | 1739.99 | -234.94 |
| Adjusted for | ||
| – Depreciation & Amortisation | 16.02 | 22.61 |
| – Provision for Doubtful Trade Receivables and Advances | 0.00 | 0.00 |
| – Reversal of Expected Credit Loss | 0.00 | -33.62 |
| – Compensation against Extinguishment of Shares | 0.00 | -19.00 |
| – Compensation on Compulsory Acqusition and Damages | 0.00 | -3.58 |
| – Net Loss/(Gain) on Sale of Property Plant and Investment | 0.00 | -16.32 |
| – Interest & Finance cost | 15.33 | 13.64 |
| – Interest Income | 0.00 | -0.64 |
| Operating profit before working capital changes | 1771.34 | -271.85 |
| Adjustments for: | ||
| (Increase)/Decrease of Assets | ||
| – Trade and Other receivables | -3121.32 | 26.58 |
| – Inventories | 0.00 | 172.58 |
| – Other Non-current/Current assets | 28.03 | -2.47 |
| Increase/(Decrease) of Liabilities | ||
| – Trade payable / Other Liabilities | 1699.82 | 15.57 |
| – (Increase) / Decrease Other Non Current Assets | 13.18 | 0.00 |